https://www.taxtmi.com/caselaws?id=279585 A ceiling law that groups agricultural lands of spouses and minor children for ceiling computation was held not to be a colourable device, because it treated the family as a unit only for assessment and did not extinguish separate ownership or legal personality. The challenge under the second proviso to Article 31A(1) therefore failed. The Court further held that placement of the Act in the Ninth Schedule attracted Article 31B, which independently protected the impugned provisions against the constitutional attack. On that basis, the ceiling legislation was sustained in full and the appeals were dismissed. en-us Wed, 04 Aug 1976 00:00:00 +0530 Thu, 20 Feb 2025 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279585 A ceiling law that groups agricultural lands of spouses and minor children for ceiling computation was held not to be a colourable device, because it treated the family as a unit only for assessment and did not extinguish separate ownership or legal personality. The challenge under the second proviso to Article 31A(1) therefore failed. The Court further held that placement of the Act in the Ninth Schedule attracted Article 31B, which independently protected the impugned provisions against the constitutional attack. On that basis, the ceiling legislation was sustained in full and the appeals were dismissed. Case-Laws Indian Laws Wed, 04 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279585